Tarifa Plana

Who qualifies

To qualify, you must be registering as autónomo for the first time, or you must not have been registered as autónomo in the previous two years (three years if you previously benefited from the tarifa plana). You must not have outstanding debts with the Seguridad Social. The tarifa plana applies regardless of your nationality or the type of activity you perform.

What happens after the tarifa plana ends

After the flat rate period, you transition to the income based contribution system (cotización por ingresos reales). Your monthly cuota is then calculated based on your declared net income, with brackets ranging from approximately 225 euro per month (minimum) to approximately 530 euro per month (maximum) in 2026. The jump from 80 euro to your actual bracket is significant and catches many new autónomos off guard. Plan for it from the start.

Common mistakes

The most common mistake is not knowing the tarifa plana exists and paying the full cuota from day one. The second is assuming it renews automatically after 12 months. The extension to 24 months is conditional on your income staying below the SMI. If your income exceeds it, you move to the standard brackets at month 13. The third mistake is not planning for the cuota increase after the flat rate period ends.